Integrated Filing — IndAS

General information about company
Scrip Code	532702
NSE Symbol	GSPL
MSEI Symbol	NOTLISTED
ISIN	INE246F01010
Name of company	GUJARAT STATE PETRONET LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	02-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Gas transmission and distribution
Start date and time of board meeting	22-May-2025   16:00:00
End date and time of board meeting	22-May-2025   17:00:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2024-11-07
Indicate Company website link for updated RPT policy of the Company	https://gspcgroup.com/GSPL/policies
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
Not Applicable as the Company don't have any default on loans and debt securities outstanding as on March 31, 2025

Financial Results Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	2380701000	11107906000
	Other income	362153000	4041085000
	Total income	2742854000	15148991000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	271476000	868216000
(e)	Finance costs	51757000	84814000
(f)	Depreciation, depletion and amortisation expense	522284000	2035276000
(f)	Other Expenses
1	Gas Transmission Expenses	364000000	996482000
2	Other Expenses	498000000	1131411000
	Total other expenses	862000000	2127893000
	Total expenses	1707517000	5116199000
3	Total profit before exceptional items and tax	1035337000	10032792000
4	Exceptional items	0	0
5	Total profit before tax	1035337000	10032792000
6	Tax expense
7	Current tax	253601000	1884857000
8	Deferred tax	74400000	71713000
9	Total tax expenses	328001000	1956570000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	707336000	8076222000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	707336000	8076222000
17	Other comprehensive income net of taxes	-11993000	-122808000
18	Total Comprehensive Income for the period	695343000	7953414000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	5642114000	5642114000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		102190942000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.25	14.31
	Diluted earnings (loss) per share from continuing operations	1.25	14.31
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	1.25	14.31
	Diluted earnings (loss) per share from continuing and discontinued operations	1.25	14.31
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	34135810000
	Capital work-in-progress	2819977000
	Investment property	0
	Goodwill	0
	Other intangible assets	1511361000
	Intangible assets under development	2358000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	52219194000
	Non-current financial assets
	Non-current investments	1168845000
	Trade receivables, non-current	0
	Loans, non-current	48831000
	Other non-current financial assets	179383000
	Total non-current financial assets	1397059000
	Deferred tax assets (net)	0
	Other non-current assets	1352122000
	Total non-current assets	93437881000
2	Current assets
	Inventories	2570685000
	Current financial asset
	Current investments	0
	Trade receivables, current	1096214000
	Cash and cash equivalents	409095000
	Bank balance other than cash and cash equivalents	18898095000
	Loans, current	16434000
	Other current financial assets	3210392000
	Total current financial assets	23630230000
	Current tax assets (net)	0
	Other current assets	127406000
	Total current assets	26328321000
3	Non-current assets classified as held for sale	158556000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	119924758000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	5642114000
	Other equity	102190942000
	Total equity attributable to owners of parent	107833056000
	Non controlling interest
	Total equity	107833056000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	462303000
	Total non-current financial liabilities	462303000
	Provisions, non-current	309849000
	Deferred tax liabilities (net)	4324161000
	Deferred government grants, Non-current	0
	Other non-current liabilities	1082844000
	Total non-current liabilities	6179157000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	126270000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	664426000
	Total Trade payable	790696000
	Other current financial liabilities	2135481000
	Total current financial liabilities	2926177000
	Other current liabilities	2946396000
	Provisions, current	38721000
	Current tax liabilities (Net)	1251000
	Deferred government grants, Current	0
	Total current liabilities	5912545000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	12091702000
	Total equity and liabilites	119924758000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	null	null
	Net Segment Asset	null	null
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	null	null
	Net Segment Liabilities	null	null
	Disclosure of notes on segments

Other Comprehensive Income
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Amount of items that will not be reclassified to profit and loss	-15337000	-29643000
	Total Amount of items that will not be reclassified to profit and loss	-15337000	-29643000
2	Income tax relating to items that will not be reclassified to profit or loss	-3344000	93165000
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss
5	Total Other comprehensive income	-11993000	-122808000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			10032792000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			84814000
	Adjustments for decrease (increase) in inventories			-462302000
	Adjustments for decrease (increase) in trade receivables, current			316099000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			-57372000
	Adjustments for other financial assets, non-current			8102000
	Adjustments for other financial assets, current			3781000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			415322000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			2489009000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2035276000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			-3700000
	Adjustments for other financial liabilities, current			407606000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-38332000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			5198303000
	Net cash flows from (used in) operations			15231095000
	Dividends received			-2549912000
	Interest paid			0
	Interest received			-1317274000
	Income taxes paid (refund)			1979227000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			9384682000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			93600000
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			12611000
	Purchase of property, plant and equipment			2241993000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			2549912000
	Interest received			1045879000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-7487043000
	Net cash flows from (used in) investing activities	-6214234000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			22834000
	Dividends paid			2821057000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2843891000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			326557000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			326557000
	Cash and cash equivalents cash flow statement at beginning of period			82538000
	Cash and cash equivalents cash flow statement at end of period			409095000